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jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) A form, and the effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model, and after testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors Accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead To maintain the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.

Type of research: research paper.

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Publication Date
Mon Jan 25 2021
Journal Name
Journal Of Craniofacial Surgery
Cone Beam Computed Tomography Evaluation of the Morphological Variation and Width in Mandibular Condyle
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Sat Jan 01 2022
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International Journal Of Economics And Finance Studies
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Tue Oct 01 2024
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Results In Chemistry
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Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Structural and contextual dimensions For the connection of static T feminization An analytical study
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After looking at the books of the first two grammarians, may God have mercy on them and reward them for what they have provided us with the rules of service to the Book of God and service to Arabic, we must highlight some of the things that the grammarians wanted to clarify, which did not come out of what they proved, but we are working on the statement of the issuance of the passport Provisions from the syntactic industry, and whether it is intended to prove a rule is not very added to the statement of speech, and we know that language, any language was the function of understanding; therefore they said: (speech is a useful word that indicates the benefit improves silence on them), and this concept between Grammatical controls and conte

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Lessons learned from the personality of Salah al-Din al-Ayyubi and his policy
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The personality of the hero Salah al-Din al-Ayyubi (may God have mercy on him) came from the womb of jihad after difficult travails that the Arab Islamic nation experienced through the jihad of its loyal and honest sons who vowed themselves to God in defense of his religion and law, so between 490 AH - 540 AH outstanding jihadi leaders emerged who took upon themselves the responsibility of jihad and mobilizing the nation's energies To fight its enemies - the Franks, the Crusaders - in the Levant, and those leaders succeeded in achieving impressive victories over the Frankish military effort and regained some cities that were usurped by the Franks. Balak bin Bahram, Suqman, and Jakarmish, but these leaders could not maintain a state of un

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Publication Date
Fri Dec 22 2017
Journal Name
Pakistan Journal Of Biotechnology
THE ROLE OF HLA-DRB 1 ALLELE IN HYPOTHYROID PATIENTS WITH AND WITHOUT PERIODONTITIS
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Hypothyroidism is a frequent disorder in the general population, especially among women, is defined as adeficiency of thyroid activity that results from insufficient production or action of thyroid hormones leading to a totaldecrease of metabolic. Human leukocyte antigen is the most polymorphic genetic system in man. Genes of this regioninfluence susceptibility to certain diseases.Objectives: The purpose of the present study is to investigate the role of HLA-DRB1 genotyping in hypothyroidpatients with and without periodontitis. Sixty hypothyroid patients 30 of patients were with periodontitis and 30without periodontitis compare with 30 healthy subjects as control enrolled in this study. DNA was extracted fromblood samples, then HLA- genotyp

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Wed Mar 18 2020
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International Journal Of Research In Social Sciences And Humanities
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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Advanced Research
Detailed Surface Photometry of the Spiral Galaxies NGC 7339, NGC 7537, and NGC 7541
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The results of analyzing BVRI CCD photometry of the spiral galaxies NGC 7339, NGC 7537, and NGC 7541 are presented using the observations acquired with the 1.88m Kottamia telescope (Egypt). The overall structure of the galaxies is analyzed together with isophotal contour maps. The surface brightness profiles of the galaxies are decomposed to bulge and disk components by fitting a de Vaucouleurs law for the bulge and an exponential law for the disk to obtain photometric parameters for each component. The corrected total and absolute magnitudes and integrated color are also obtained and found to be close to the published values. The radial profiles of ellipticity, major-axis position angle, and color are also obtained and discussed.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Modeling and Simulation of Cadmium Removal from the Groundwater by Permeable Reactive Barrier Technology
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The removal of cadmium ions from simulated groundwater by zeolite permeable reactive barrier was investigated. Batch tests have been performed to characterize the equilibrium sorption properties of the zeolite in cadmium-containing aqueous solutions. Many operating parameters such as contact time, initial pH of solution, initial concentration, resin dosage and agitation speed were investigated. The best values of these parameters that will achieved removal efficiency of cadmium (=99.5%) were 60 min, 6.5, 50 mg/L, 0.25 g/100 ml and 270 rpm respectively. A 1D explicit finite difference model has been developed to describe pollutant transport within a groundwater taking the pollutant sorption on the permeable reactive barrier (PRB), which i

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Health Assessment and unhealthy eating habits for children nurseries in the city of Baghdad
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This study was conducted to identify the health status of children's nurseries in the city of Baghdad and to identify improper dietary habits practiced by these children have shown the results of this study that the same proportion of childhood diarrhea disease research and infections

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